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Question(s) / Instruction(s):

Andris Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:

  Activity Cost Pools(and Activity Measures)         Estimated Overhead Costs

  Machine related (machine-hours)..............       $48,642               

  Batch setup (setups)...............................           $438,750               

  General Factory (direct labor-hours)..........        $234,312               

                Expected Activity

  Activity Cost Pools         Product X            Product Y             Total

  Machine related...         3,010                     1,010                     4,020   

  Batch setup.........          3,010                     4,010                     7,020   

  General Factory...          7,010                     8,010                     15,020   

Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost allocated to Product X would be closest to:

a)            $333,902

b)            $360,852

c)            $310,402

d)            $438,750

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